Summary of Key Information:
Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026 (Q2 FY27 / H1 FY27)
Nature of Filing / Announcement: Regulatory filing pursuant to Regulation 33 of SEBI LODR, containing unaudited standalone and consolidated financial results.
Date of Board Meeting / Approval: October 12, 2026 (Meeting convened from 2:45 PM to 5:45 PM)
Audit Opinion: Unmodified Limited Review Report (Clean opinion, no material misstatements found)
Auditor’s Comment: The review is substantially less in scope than an audit and does not provide assurance that all significant matters would be identified.
Key Financial Highlights [Unit: INR Lakhs]
Standalone Results:
Income:
- Revenue from Operations: Not Specified
- Other Income: Q2: ₹5,683.80 | H1: ₹6,840.97
- Total Income: Q2: ₹12,568.45 | H1: ₹16,786.76
Expenses:
- Cost of Materials Consumed: Q2: ₹819.14 | H1: ₹864.34
- Other Direct Expense: Q2: ₹3,744.25 | H1: ₹5,585.07
- Changes in Inventories: Q2: (₹51.23) | H1: (₹51.23)
- Employee Benefits Expenses: Q2: ₹1,662.16 | H1: ₹2,899.57
- Finance Cost: Q2: ₹1,932.10 | H1: ₹3,626.96
- Depreciation and Amortisation: Q2: ₹1,654.47 | H1: ₹3,172.94
- Other Expenses: Q2: ₹2,412.29 | H1: ₹4,451.43
- Total Expenses: Q2: ₹12,173.18 | H1: ₹20,549.08
Profitability:
- Profit Before Exceptional Items and Tax: Q2: ₹395.27 | H1: (₹3,762.32)
- Exceptional Items: Q2: Not Specified | H1: Not Specified
- Profit Before Tax: Q2: ₹395.27 | H1: (₹3,762.32)
Tax Expense:
- Excess provision of earlier years written back [Exceptional]: Q2: (₹56,315.17) | H1: (₹56,315.17)
- Deferred Tax: Q2: ₹0.01 | H1: ₹0.01
Net Result:
- Profit / (Loss) After Tax: Q2: ₹56,710.44 | H1: ₹52,552.84
- Earnings Per Share (EPS) [Not Annualized]: Q2: ₹107.65 | H1: ₹99.75
Balance Sheet (Standalone) as of September 30, 2026:
- Property, Plant and Equipment: ₹1,14,465.97
- Right-of-use Assets: ₹4,001.50
- Capital Work in Progress: ₹19,336.82
- Inventories: Not Specified
- Trade Receivables: ₹95,426.23
- Cash and Cash Equivalents: ₹1,165.16
- Bank Balance other than above: ₹8,747.84
- Total Assets: ₹3,89,109.56
- Equity Share Capital: ₹5,268.22
- Other Equity: ₹61,433.70
- Borrowings (incl. NaBFID loan net of charges): ₹1,14,438.50
- Total Equity and Liabilities: ₹3,89,109.56
Consolidated Results:
Income:
- Revenue from Operations: Q2: ₹6,884.65 | H1: ₹9,945.79
- Other Income: Q2: ₹5,683.80 | H1: ₹6,840.97
- Total Income: Q2: ₹12,568.45 | H1: ₹16,786.76
Expenses:
- Cost of Materials Consumed: Q2: ₹819.14 | H1: ₹864.34
- Other Direct Expense: Q2: ₹3,744.25 | H1: ₹5,585.07
- Changes in Inventories: Q2: (₹51.23) | H1: (₹51.23)
- Employee Benefits Expenses: Q2: ₹1,662.16 | H1: ₹2,899.57
- Finance Cost: Q2: ₹1,932.10 | H1: ₹3,626.96
- Depreciation and Amortisation: Q2: ₹1,654.47 | H1: ₹3,172.94
- Other Expenses: Q2: ₹2,412.29 | H1: ₹4,451.43
- Total Expenses: Q2: ₹12,173.18 | H1: ₹20,549.08
Profitability:
- Profit Before Exceptional Items and Tax: Q2: ₹395.27 | H1: (₹3,762.32)
- Exceptional Items: Q2: Not Specified | H1: Not Specified
- Share in Profit/(Loss) of Associate (Conceptia): Q2: (₹66.68) | H1: (₹74.90)
- Profit Before Tax: Q2: ₹328.59 | H1: (₹3,837.22)
Tax Expense:
- Excess provision of earlier years written back [Exceptional]: Q2: (₹56,315.17) | H1: (₹56,315.17)
- Deferred Tax: Q2: ₹0.01 | H1: ₹0.01
Net Result:
- Profit / (Loss) After Tax: Q2: ₹56,643.76 | H1: ₹52,477.94
- Earnings Per Share (EPS) [Not Annualized]: Q2: ₹107.52 | H1: ₹99.61
- Net Profit attributable to Owners: Q2: ₹56,643.76 | H1: ₹52,477.94
Balance Sheet (Consolidated) as of September 30, 2026:
- Property, Plant and Equipment: ₹1,14,465.97
- Right-of-use Assets: ₹4,001.50
- Capital Work in Progress: ₹19,336.82
- Inventories: Not Specified
- Trade Receivables: ₹95,426.23
- Cash and Cash Equivalents: ₹1,165.16
- Bank Balance other than above: ₹8,747.84
- Total Assets: ₹3,89,561.38
- Equity Share Capital: ₹5,268.22
- Other Equity: ₹61,433.70
- Borrowings (incl. NaBFID loan net of charges): ₹1,14,438.50
- Total Equity and Liabilities: ₹3,89,561.38
Segment-wise Performance:
The Company is engaged only in the business of Shipbuilding, Ship repairs, and Heavy Fabrication. There are no separate reportable segments.
Corporate Actions:
- The Scheme of Amalgamation of Triumph Offshore Private Limited (TOPL) with the Company was approved by NCLT Ahmedabad.
- The appointed date was April 1, 2024, and the effective date was September 17, 2026.
- Pursuant to the Scheme, the Company has approved the allotment of 159,49,68,750 Preference Shares of ₹10 each to the equity shareholders of TOPL.
Other Significant Information:
- The documents are available on the company's website: www.sdhi.co.in.